BLUE OAK IMPACT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BLUE OAK IMPACT
Largest movements
- Current investments -€1.6m
down €1.6m (-100%), from €1.6m to €0
- Receivables within one year +€511,246
up €511,246 (+11,536%), from €4,432 to €515,678
of which Other amounts receivable: +€512,103
- Cash -€98,334
down €98,334 (-63.2%), from €155,680 to €57,346
mainly Contributions, distributions and other (-€1.2m) and Receivables within one year (-€511,246)
- Contributions -€856,282
down €856,282 (-83.8%), from €1.0m to €165,718
- Reserves -€320,209
down €320,209 (-46.6%), from €687,274 to €367,065
of which Distributable reserves: -€234,581
- Trade debts +€38,323
new in 2025: €38,323
- Gross operating margin -€743,550
down €743,550, from €743,307 to -€243
- Financial income -€8,254
down €8,254 (-19.6%), from €42,039 to €33,784
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,711,388 | €573,085 | -€1.1m | -66.5% |
| Current assets | 29/58 | €1,711,388 | €573,085 | -€1.1m | -66.5% |
| Amounts receivable within one year | 40/41 | €4,432 | €515,678 | +€511,246 | +11,536% |
| Trade receivables | 40 | €856 | €0 | -€856 | -100% |
| Other amounts receivable | 41 | €3,576 | €515,678 | +€512,103 | +14,322% |
| Current investments | 50/53 | €1,550,000 | €0 | -€1.6m | -100% |
| Cash at bank and in hand | 54/58 | €155,680 | €57,346 | -€98,334 | -63.2% |
| Deferred charges and accrued income | 490/1 | €1,277 | €61 | -€1,216 | -95.3% |
| Total equity and liabilities | 10/49 | €1,711,388 | €573,085 | -€1.1m | -66.5% |
| Equity | 10/15 | €1,709,274 | €532,782 | -€1.2m | -68.8% |
| Contributions | 10/11 | €1,022,000 | €165,718 | -€856,282 | -83.8% |
| Capital | 10 | €1,022,000 | €165,718 | -€856,282 | -83.8% |
| Issued capital | 100 | €1,022,000 | €165,718 | -€856,282 | -83.8% |
| Reserves | 13 | €687,274 | €367,065 | -€320,209 | -46.6% |
| Non-distributable reserves | 130/1 | €102,200 | €16,572 | -€85,628 | -83.8% |
| Legal reserve | 130 | €102,200 | €16,572 | -€85,628 | -83.8% |
| Distributable reserves | 133 | €585,074 | €350,493 | -€234,581 | -40.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,114 | €40,302 | +€38,188 | +1,806% |
| Amounts payable within one year | 42/48 | €1,749 | €40,174 | +€38,425 | +2,197% |
| Trade debts | 44 | - | €38,323 | +€38,323 | |
| Suppliers | 440/4 | - | €38,323 | +€38,323 | |
| Taxes, remuneration and social security | 45 | €1,749 | €1,852 | +€102 | +5.8% |
| Taxes | 450/3 | €1,749 | €1,852 | +€102 | +5.8% |
| Accrued charges and deferred income | 492/3 | €365 | €128 | -€237 | -64.9% |
| Non-recurring operating income | 76A | €20 | €0 | -€20 | -100% |
| Other operating charges | 640/8 | €387 | €1,252 | +€865 | +223% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €743,307 | -€243 | -€743,550 | |
| Operating profit (loss) | 9901 | €742,920 | -€1,495 | -€744,415 | |
| Financial income | 75/76B | €42,039 | €33,784 | -€8,254 | -19.6% |
| Recurring financial income | 75 | €42,039 | €33,784 | -€8,254 | -19.6% |
| Financial charges | 65/66B | €1,258 | €788 | -€470 | -37.3% |
| Recurring financial charges | 65 | €1,258 | €788 | -€470 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €783,701 | €31,501 | -€752,199 | -96.0% |
| Income taxes | 67/77 | €10,344 | €7,992 | -€2,351 | -22.7% |
| Profit (loss) for the period | 9904 | €773,357 | €23,509 | -€749,848 | -97.0% |
| Profit (loss) for the period to be appropriated | 9905 | €773,357 | €23,509 | -€749,848 | -97.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.